关于财会信息资源元数据标准的研究  

Research on the metadata standards of accounting information resources

作　　者：胡娜[1] 

机构地区：[1]山西工商学院,山西太原030000

出　　处：《江苏科技信息》2018年第3期74-76,共3页Jiangsu Science and Technology Information

摘　　要：各类经济组织和有关管理部门在业务活动中形成有关审计、财务、统计等各种数据组成的集合,为经济决策、经济监管、经济分析提供一些信息资源,因此,应该对这些数据进行整合,确保这些数据的规范性与合理性。这些数据就是采用合理有效的措施来对财务数据进行整合,确保利用这些数据,提高各类经济组织的工作效率。文章通过对元数据及其相关概念简要的介绍,深入探讨了在国际上较为普遍的元数据标准,以研究财会信息资源的特征为基础,探索开发应用财会信息资源元数据,提出了以Dublin Core和ISO11179为框架的开发方案,并对其属性的定义和管理等相关问题进行了深入浅出的探讨。To provide the information for economic decisions, economic regulation and economic analysis,different kinds of economic organizations and the related departments have formed the collection of the audit, finance, statistics and other data in their business activities. Therefore, the data should be integrated for the reasonability and normalization with some reasonable and effective measures to improve the efficiency of various economic organizations.Based on the brief introduction of the metadata and its related concepts, this paper discusses the common metadata standards in the world. To explore the development and application of accounting information resources metadata, on the basis of the characte ristics of accounting information resources, the development scheme in the framework of Dublin Core and ISO11179 is proposed. And the definition and management of its properties and other related problems will be discussed throughly.

关 键 词：财会信息 元数据 方案 

分 类 号：F23[经济管理—会计学]